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Syahir Fadli
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Jl. Raya Pendidikan, Fakultas Ekonomi Kampus UNM Gunung Sari Kec. Rappocini Kota Makassar. Provinsi Sulawesi Selatan, Indonesia.
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INDONESIA
Journal of Accounting, Economics, and Business Education
Published by Universitas Negeri Makassar
ISSN : -     EISSN : 2988702X     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Journal of Accounting, Economics, and Business Education (JAEBE) is a national journal devoted to professionals and researchers in education and business. JAEBE contains studies on accounting, economics, and business published by the accounting education study program of the Faculty of Economics, Makassar State University. JAEBE is published twice a year, every May and November with a minimum of 10 articles published in each issue. Journal of Accounting, Economics, and Business Education (JAEBE) is a national-level scholarly journal that features studies in the fields of accounting, economics, and business.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 44 Documents
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Pengaruh Pertumbuhan Penjualan, Kinerja Lingkungan, Industri, dan Komitmen Terhadap Pengungkapan Emisi Karbon Nur Hidayati; Ahmad Nurkhin; Satsya Yoga Baswara
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.9498

Abstract

This study aims to examine the factors that influence carbon emission disclosure in LQ45 Index companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research population comprised 62 LQ45 companies, from which 25 companies were selected through purposive sampling, resulting in 100 units of analysis. Data were obtained through documentation techniques using secondary data sources. The analysis methods include descriptive analysis, regression assumption tests (comprising regression data tests, classical assumption tests, hypothesis testing, and Moderated Regression Analysis), and additional testing using robust regression. All statistical analyses were conducted using Eviews version 12. The findings show that sales growth and industry type do not have a significant effect on carbon emission disclosure. In contrast, environmental performance has a significant positive effect on carbon emission disclosure. Furthermore, environmental commitment acts as a moderating variable that strengthens the relationship between the influencing factors and carbon emission disclosure. The study recommends that future research consider additional relevant variables and expand the scope to include other sectors beyond the LQ45 Index. It also encourages companies with high sales growth and those in carbon-intensive industries to increase their carbon emission disclosure as part of their environmental responsibility.
Peta Konseptual dan Perkembangan Penelitian tentang Tax Underground: Telaah Sistematis 1980–2025 Ahmad Nur Fadhli
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10018

Abstract

The phenomenon of the tax underground or shadow economy has been a central concern for economists and policymakers since the early 1980s. This study aims to map the conceptual and methodological developments in tax underground research from 1980 to 2025 using a systematic literature review approach. By analyzing 35 academic publications and institutional reports, this study highlights the paradigm shift from early currency demand estimation methods (Tanzi, 1980) to the Multiple Indicators Multiple Causes (MIMIC) model (Schneider & Enste, 2000; Schneider & Buehn, 2018). Classical studies emphasize the role of tax rates and law enforcement in expanding the shadow economy (Allingham & Sandmo, 1972; Jung et al., 1994), while modern research extends the focus to institutional quality, tax morale, and governance (Torgler & Schneider, 2007; Alm & Torgler, 2006). Recent studies indicate that financial technology and digitalization create new challenges in detecting hidden tax activities (Lin et al., 2020; Zhang et al., 2020), and agent-based modeling as well as machine learning are increasingly applied to simulate tax evasion dynamics in the digital era (Lazebnik & Shami, 2025). Overall, this review identifies three major trends: the diversification of methodological approaches from macroeconomic to behavioral perspectives, the growing integration of social factors such as education and morality in tax compliance models (Ciucci, 2024), and a policy shift toward digital detection and fiscal transparency. The study concludes by proposing a future research agenda emphasizing the need for multidisciplinary approaches and the use of big data to better understand the tax underground phenomenon in developing countries, including Indonesia.
Analisis Integratif Valuasi Ekonomi Lingkungan Pada Hutan, Laut, Dan Kota Yang Berkelanjutan Ahmad Nur Fadhli; Syahrial Maulana
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10028

Abstract

Rapid economic development in Indonesia has driven ecological transformation across forests, marine areas, and urban spaces, yet it has also placed serious pressure on environmental carrying capacity. The imbalance between economic activity and natural resource sustainability calls for an integrated approach to assess the economic value of environmental services comprehensively. This article is a literature review that examines the concepts and applications of environmental economic valuation within three main ecological domains—forests, oceans, and cities—drawing on empirical studies and national policy frameworks. Approaches such as the Total Economic Value (TEV), Contingent Valuation Method (CVM), and Travel Cost Method (TCM) are utilized to estimate both direct and indirect benefits that ecosystems contribute to human welfare. The findings reveal that forests significantly support climate change mitigation and local economies through ecosystem services; marine ecosystems generate high economic value via fisheries and blue carbon; while urban areas present valuation challenges due to pollution and the degradation of open spaces. This review emphasizes the importance of integrating cross-ecosystem economic valuation as a foundation for green fiscal policy and sustainable development strategies that balance economic growth with environmental conservation
Tinjauan Literatur Tentang Pengaruh Budaya Organisasi Terhadap Kinerja Karyawan Yurmila Maria Nura; Fahrani Adisa; St Rahma Aminuddin; Nur Asifa; Chris Dayanti Br. Ginting
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10192

Abstract

This study aims to review various literature discussing the effects of organizational culture on employee Performance. Organizational culture refers to the values, beliefs, and norms that guide behavior in the workplace. From the literature review, it was found that a strong, positive, and adaptive organizational culture can enhance employee motivation, loyalty, and productivity. Conversely, a weak organizational culture can lower work motivation and individual achievement. This article emphasizes the importance of management's role in fostering an organizational culture focused on performance, collaboration, and innovation to achieve the company's goals sustainably.
Pemetaan Konseptual Strategi Retensi Karyawan Generasi Z dalam Perspektif Teori Motivasi Aprin aga Yohanis; Hasni; Nur zazlin; Muhammad Adriansyah; Chris Dayanti Br. Ginting
Journal of Accounting, Economics, and Business Education VOL 3, NO 2 (2025): JAEBE, NOVEMBER 2025
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/jaebe.v3i2.10255

Abstract

Generation Z has become an increasingly significant segment of the workforce, bringing unique characteristics and expectations that differ from previous generations. As a result, organizations must understand the motivational patterns that influence their retention. This study aims to map retention strategies for Generation Z employees through a literature-based approach using several motivation theories, including Maslow’s Hierarchy of Needs, Herzberg’s Two-Factor Theory, Self-Determination Theory, and Expectancy Theory. The findings indicate that Generation Z seeks not only financial compensation but also flexibility, continuous development opportunities, a supportive work environment, and fair and meaningful rewards. The integration of these theories demonstrates that Generation Z’s retention is shaped by the fulfillment of basic needs, intrinsic motivation, psychological needs, and perceptions of fairness and relevance of rewards. This study concludes that effective retention strategies for Generation Z must be holistic and designed to meet their comprehensive needs, enabling organizations to retain young talent more sustainably.
Pengaruh Kecerdasan Emosional, Perilaku Belajar, dan Kepercayaan Diri terhadap Tingkat Pemahaman Mahasiswa Akuntansi Darniati A. Salogo; Suciawati H. Pate; Ikhlas Ul Aqmal
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/es6tgz35

Abstract

This study aims to analyze the influence of emotional intelligence, learning behavior, and self-confidence on the level of understanding of Accounting Students at Gorontalo State University, both partially and simultaneously. This study involved 104 Accounting students from the 2020 to 2024 intakes as participants, with data collected through a questionnaire using Google Forms. The research instrument used a Likert Scale to measure respondents' responses, while data analysis was conducted using Multiple Regression assisted by SPSS. The analysis techniques used included descriptive statistics, validity tests, reliability tests, classical assumptions, and partial and simultaneous hypothesis testing. The results showed that partially, emotional intelligence and learning behavior had a significant influence on accounting understanding, while self-confidence did not have a significant effect on accounting understanding. However, simultaneously, these three factors together had an influence on the understanding of accounting students at Gorontalo State University
Evaluasi Implementasi Akuntansi Sosial dan Lingkungan pada Unit Tanggung Jawab Sosial dan Lingkungan (TJSL) PT Semen Tonasa Halmi Kasman; Sudirman; Sri Rahayu Syah
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/f1r62205

Abstract

Social and environmental accounting is a modern accounting development that extends beyond recording financial transactions by considering the social and environmental impacts of corporate activities. This study aims to evaluate the effectiveness of the CSR programme implemented by the TJSL Unit of PT Semen Tonasa, identify the forms of social and environmental activities conducted, and understand the management and accountability processes of the CSR programme as part of social and environmental accounting practices. The study employed a descriptive qualitative method, with data collected through in-depth interviews and documentation. The findings show that the CSR programme of the TJSL Unit of PT Semen Tonasa provides significant benefits and has a direct impact on the surrounding community. The programme is structured around four main pillars: social, economic, environmental, and legal and governance. Although the TJSL budget decreased in 2024, programme implementation remained consistently at 100% over the last three years. CSR activities include scholarships, social assistance, SME development, greening programmes, and mass circumcision. All activities are carried out in accordance with PERMEN BUMN and ISO 26000 standards, supported by regular reporting to the board of directors, Semen Indonesia Group, and the Ministry of State-Owned Enterprises.
The Mechanism of Good Corporate Governance, Financial Performance, and Stock Returns on Company Value Anto Andreawan; Muhammad Husni; M. Fadly Syahputra
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/bhqb0h43

Abstract

This study aims to examine the effects of good corporate governance (GCG), financial performance, and stock returns on firm value among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2019 period. Employing an exploratory research design, this analysis utilizes multiple linear regression and moderation regression analysis (MRA). The study population consists of manufacturing companies, with a sample of 142 companies selected due to their diverse subsectors, large production scale, and significant capital requirements, which demand effective asset management to generate high returns. Corporate value is measured using Tobin’s Q. The results indicate that GCG (board size and audit committee size), financial performance (ROA, NPM, PER), and stock returns simultaneously and significantly influence corporate value. Partially, all variables studied namely ROA, NPM, PER, board size, audit committee size, and stock returns have a significant influence on firm value. The MRA results indicate that the interaction between the board of commissioners and financial performance (NPM, PER) significantly influences firm value, but this is not the case for the interaction between the board of commissioners and ROA. Similarly, the interaction between the audit committee and NPM and PER significantly influences firm value, while the interaction between stock returns and ROA, NPM, and PER also demonstrates a significant influence.
Environmental Performance of ASEAN Countries: Sustainability Accounting Perspective Andi Nurrahma Gaffar; Sri Sundari ; Mediaty
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/xkh6wb65

Abstract

This study analyzes the environmental and natural resource performance of ASEAN countries from a sustainability accounting perspective using ASEAN Key Figures 2025. It applies a descriptive quantitative approach based on secondary data and comparative descriptive analysis. The study focuses on transportation, energy, agriculture, and forestry indicators. The findings show that ASEAN countries demonstrate varied sustainability performance. Transportation infrastructure and mobility have expanded, but may increase environmental pressure. Electricity access has improved in most countries, yet clean fuel use and renewable energy adoption remain uneven. Agricultural production is relatively stable but concentrated in several major countries. Forestry indicators show differences in forest cover and biodiversity conservation. The study concludes that official environmental and natural resource indicators can be interpreted as macro-level sustainability accounting information because they reflect accountability for sustainable development across ASEAN countries.
Optimalisasi Penilaian Aset Tetap Berbasis AI, Analisis Akurasi Estimasi Nilai Wajar dan Penyusutan di Era Digital Suci Putri Astiti; Halmi
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/k5d49767

Abstract

This study aims to analyze the optimization of Artificial Intelligence (AI) in fixed asset valuation, particularly in improving the accuracy of fair value estimation and depreciation in the digital era in Makassar City. The research employs a quantitative approach with data collected through questionnaires distributed to 200 respondents consisting of accounting and finance practitioners. The research instrument uses a Likert scale with 40 items representing variables of AI usage, supporting factors, fair value accuracy, and depreciation accuracy. Data analysis was conducted using SPSS software, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that AI usage has a positive and significant effect on the accuracy of fair value estimation and depreciation of fixed assets. Furthermore, supporting factors such as data quality, technological infrastructure, and human resource competence also significantly influence the optimization of AI implementation. Simultaneously, independent variables explain more than 50% of the variation in dependent variables. These findings confirm that AI implementation enhances efficiency, consistency, and accuracy in fixed asset valuation and supports better decision-making in the digital era.

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